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What changes have been made in services by way of supply of manpower for any purpose or security services vide Finance Bill,2015?

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Dated: 1-4-2015

12 - Person Liable to Pay Service Tax

W.e.f. 01/04/2015, vide notification no.  07/2015 -ST , dated 1-3-2015 , in case of services by way of supply of manpower for any purpose or security services, full service tax liability will be discharged by the service recipient only. It will now covered in full reverse charge category. Earlier it was a part of partial reverse charge and service recipient was liable for only 75% of such liability and 25% rest liability was with service provider.

 

 
 
 
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